Finanzwesen und Buchführung

Duration

60h Th, 25h Pr

Number of credits

Lecturer

Magali Herman, Wilfried Niessen

Language(s) of instruction

German language

Organisation and examination

All year long, with partial in January

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

0. Introduction : The company. 1. The tradesman. 2. Fundamental principles of double-entry bookkeeping. 3. Current operations : Operating cycle. 4. Inventory operations : assessment of the stock value - depreciation - write-down - reserves for contingencies - cost & product allocation. 5. Balancing operations 6. Long-term operations : Investment cycle. 7. Particular operations. 8. Synthesis, presentation of the financial statement - Synthesis exercise.

Learning outcomes of the learning unit

Financial statements help accounting give a financial picture of the company, a picture whose reliability will always be relative and can only be assessed in regards to the type of assessment rules used, and the information needs of economic partners.

Prerequisite knowledge and skills

None

Planned learning activities and teaching methods

to be translated

Mode of delivery (face-to-face ; distance-learning)

The course will be divided up into units in which presentations will be made, supported by transparencies and illustrated by concrete examples from business life. Students are provided with the following educational aids: a real-life [?] book with most transparencies used in class, a compendium of exercises which students might prepare for tutorials, and a group workshop based on actual documentation. Internet : http://newlola.hec.ulg.ac.be/

Recommended or required readings

- ANTOINE J., "Précis de comptabilisation", De Boeck, 1991. - ANTOINE J., "Lexique thématique de la comptabilité", De Boeck, 1989. - COLLEYE J., Guide comptable belge, "Comptabilité et productivité", (Tomes mis à jour). - FISCHER C., "La réglementation sur les comptes annuels et le plan comptable", Chambre d'économie et de Droit des Affaires, Bruxelles (Tomes mis à jour). - CAPODICI G. et NIESSEN W., "Comprenez votre comptable", Editions de la CCI, 2001. - http://www.ipcf.be

Assessment methods and criteria

1st session assessment : written examination, oral examination and group work during the year. 2nd session assessment : idem prolonged 2nd session assessment : idem

Work placement(s)

Organizational remarks

///

Contacts

Teaching Assistants office (office 302) HEC-Ecole de Gestion de l'ULg Rue Louvrex, 14 (Bât. N1) - 4000 Liège
HERMAN Magali Tél : +32 4 2327259 Magali.Herman@ulg.ac.be
CAPODICI Giuseppina Tél.: +32 4 2327263 Email : Giuseppina.Capodici@ulg.ac.be